Kearney Company, operating at full capacity, sold 400,000 units at a price of $246.60 per unit during 2045. Its income statement for 2045 is as follows: Sales $ 98,640,000 Cost of goods sold (44,500,000) Gross profit $ 54,140,000 Expenses: Selling expenses $8,000,000 Administrative expenses 3,000,000 Total expenses (11,000,000) Income from operations $ 43,140,000 The division of costs between fixed and variable is as follows: Fixed variable Cost of good sold 28% 72% Selling expenses 25% 75% Administrative expenses 80% 20% Management is considering a plant expansion program that will permit an increase of $8,631,000 (35,000 units at $246.60) in yearly sales. The expansion will increase fixed costs by $3,600,000 but will not affect the relationship between sales and variable costs. Round the answers to one decimal place. 1. Margin of safety for 2015. 20 x % 2. Margin of safety under the proposed program assuming 2015 sales. 20 X %